Gold Balas - Primary Gold seizure of gold ornaments pledged with ...

Gold Balas Seized: Determined as Gold Ornaments, Not Primary Gold, Due to Definite Shape for Wearing.

January 10, 2023

Case Laws Central Excise AT

Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in question and had it been a primary gold, it would have been simple gold rod or plate or pieces, and it should not have been bent and also given a certain shape which is evident from the picture. Therefore, there is no room for doubt that these gold Balas are gold ornaments having a definite shape to be worn by the local people.- AT

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Gold Balas - Primary Gold seizure of gold ornaments pledged with ...

Gold Balas Seized: Determined as Gold Ornaments, Not Primary Gold, Due to Definite Shape for Wearing.

January 10, 2023

Case Laws Central Excise AT

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